4.3.2. Net tax base
In the case of personal obligation, the tax base will be reduced, as a minimum exemption, by the amount that has been approved by the Autonomous Community.
If the Autonomous Community has not regulated the exempt minimum referred to in the previous section, the taxable base will be reduced by 700,000 euros.
The exempt minimum will be applicable in the case of non-resident taxpayers who pay taxes due to a personal obligation to contribute and taxpayers subject to a real obligation to contribute.
Autonomous Communities that have regulated the exempt minimum
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Aragon : The tax-exempt minimum is set at 400,000 euros.
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Catalonia: The minimum exemption is 500,000 euros.
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Estremadura:
In the case of personal obligation, as a general rule, the tax base will be reduced, as a minimum exempt amount, by the amount of 500,000 euros.
The minimum exemption for taxpayers with disabilities will be the following:
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600,000 euros if the degree of disability is equal to or greater than 33% and less than 50%.
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700,000 euros if the degree of disability is equal to or greater than 50% and less than 65%.
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800,000 euros if the degree of disability is equal to or greater than 65%.
For the application of this exempt minimum, the taxpayer must be legally considered a person with a disability, and the degrees of disability indicated will be those resulting from applying the scale referred to in article 148 of the Revised Text of the General Law on Social Security.
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Valencian Community:
In the case of personal obligation, as a general rule, the tax base will be reduced, as a minimum exempt amount, by the amount of 500,000 euros.
However, for taxpayers with mental disabilities, with a degree of disability equal to or greater than 33%, and for taxpayers with physical or sensory disabilities, with a degree of disability equal to or greater than 65%, the amount of the exempt minimum is raised to 1,000,000 euros.